BIS TOMIC: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BIS TOMIC
Largest movements
- Receivables within one year -€39,680
down €39,680 (-36.1%), from €109,923 to €70,243
of which Trade receivables: -€50,552
- Cash -€15,060
down €15,060 (-69.7%), from €21,601 to €6,540
mainly Trade debts (-€40,573) and Net result for the year (-€15,304)
- Stocks and contracts +€11,354
new in 2025: €11,354
of which Stocks: +€7,868
- Tangible fixed assets -€5,334
down €5,334 (-13.8%), from €38,529 to €33,195
of which Furniture and vehicles: -€9,956
- Trade debts -€40,573
down €40,573 (-45.4%), from €89,409 to €48,836
- Other debts +€14,517
up €14,517 (+1,260%), from €1,152 to €15,669
- Profit (loss) carried forward -€11,375
new in 2025: -€11,375
- Advances received -€7,823
down €7,823 (-100%), from €7,823 to €0
- Reserves -€3,929
down €3,929 (-7.8%), from €50,639 to €46,710
of which Distributable reserves: -€3,929
- Financial charges -€7,148
down €7,148 (-98.5%), from €7,261 to €113
- Staff costs -€3,598
down €3,598 (-6.1%), from €58,826 to €55,228
- Gross operating margin +€3,342
up €3,342 (+7.0%), from €47,635 to €50,977
- Other operating charges -€1,746
down €1,746 (-69.6%), from €2,511 to €764
- Financial income -€1,310
down €1,310 (-100.0%), from €1,310 to €0
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,507 | €125,711 | -€49,796 | -28.4% |
| Fixed assets | 21/28 | €42,907 | €37,573 | -€5,334 | -12.4% |
| Tangible fixed assets | 22/27 | €38,529 | €33,195 | -€5,334 | -13.8% |
| Plant, machinery and equipment | 23 | €266 | €46 | -€220 | -82.8% |
| Furniture and vehicles | 24 | €38,263 | €28,307 | -€9,956 | -26.0% |
| Other tangible fixed assets | 26 | - | €4,842 | +€4,842 | |
| Financial fixed assets | 28 | €4,378 | €4,378 | = | 0.0% |
| Current assets | 29/58 | €132,600 | €88,137 | -€44,463 | -33.5% |
| Stocks and contracts in progress | 3 | - | €11,354 | +€11,354 | |
| Stocks | 30/36 | - | €7,868 | +€7,868 | |
| Contracts in progress | 37 | - | €3,486 | +€3,486 | |
| Amounts receivable within one year | 40/41 | €109,923 | €70,243 | -€39,680 | -36.1% |
| Trade receivables | 40 | €105,589 | €55,037 | -€50,552 | -47.9% |
| Other amounts receivable | 41 | €4,334 | €15,206 | +€10,872 | +251% |
| Cash at bank and in hand | 54/58 | €21,601 | €6,540 | -€15,060 | -69.7% |
| Deferred charges and accrued income | 490/1 | €1,077 | €0 | -€1,077 | -100% |
| Total equity and liabilities | 10/49 | €175,507 | €125,711 | -€49,796 | -28.4% |
| Equity | 10/15 | €66,839 | €51,535 | -€15,304 | -22.9% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €50,639 | €46,710 | -€3,929 | -7.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €199 | €199 | = | 0.0% |
| Distributable reserves | 133 | €48,580 | €44,652 | -€3,929 | -8.1% |
| Profit (loss) carried forward | 14 | - | -€11,375 | -€11,375 | |
| Amounts payable | 17/49 | €108,668 | €74,175 | -€34,493 | -31.7% |
| Amounts payable within one year | 42/48 | €108,668 | €74,175 | -€34,493 | -31.7% |
| Trade debts | 44 | €89,409 | €48,836 | -€40,573 | -45.4% |
| Suppliers | 440/4 | €89,409 | €48,836 | -€40,573 | -45.4% |
| Advances received on contracts in progress | 46 | €7,823 | €0 | -€7,823 | -100% |
| Taxes, remuneration and social security | 45 | €10,284 | €9,670 | -€614 | -6.0% |
| Taxes | 450/3 | €10,284 | €9,670 | -€614 | -6.0% |
| Other amounts payable | 47/48 | €1,152 | €15,669 | +€14,517 | +1,260% |
| Remuneration, social security and pensions | 62 | €58,826 | €55,228 | -€3,598 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,442 | €10,176 | +€734 | +7.8% |
| Other operating charges | 640/8 | €2,511 | €764 | -€1,746 | -69.6% |
| Gross operating margin | 9900 | €47,635 | €50,977 | +€3,342 | +7.0% |
| Operating profit (loss) | 9901 | -€23,144 | -€15,191 | +€7,952 | +34.4% |
| Financial income | 75/76B | €1,310 | €0 | -€1,310 | -100.0% |
| Recurring financial income | 75 | €1,310 | €0 | -€1,310 | -100.0% |
| Financial charges | 65/66B | €7,261 | €113 | -€7,148 | -98.5% |
| Recurring financial charges | 65 | €7,261 | €113 | -€7,148 | -98.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,094 | -€15,304 | +€13,790 | +47.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€29,094 | -€15,304 | +€13,790 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,094 | -€15,304 | +€13,790 | +47.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.